Classification of Goods — Ari Conditioner units falling under Chapter 8415 are taxable @ 28% and covered under Schedule IV, no. 119 of Notification NO.1/2017(Central tax rate) dated 28.6.2017. Thus, the principal supply in their composite supply being goods as described under heading 8537, the applicant is liable to pay GST on the whole contract @28%. — Nikhil Comforts, In Re… [2019] 12 TAXLOK.COM 081 (AAR-Maharashtra)